The Standard Materials Cost to Produce 1 Unit of Product

question 46

Multiple Choice

The standard materials cost to produce 1 unit of Product R is 6 pounds of material at a standard price of $50 per pound. In manufacturing 8,000 units, 47,000 pounds of material were used at a cost of $51 per pound.
-What is the total direct materials cost variance?

• A) $51,000 favorable.
• B) $3,000 unfavorable.
• C) $48,000 unfavorable.
• D) $51,000 unfavorable.
• E) $3,000 favorable.

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